Accounting

2015 U.S. Goodwill Impairment Study

Duff & Phelps and the Financial Executives Research Foundation (FERF) first published the results of their comprehensive Goodwill Impairment Study in 2009. This inaugural study examined U.S. publicly-traded companies’ recognition of goodwill impairment at the height of the financial crisis (the end of 2008 and the beginning of 2009), and featured a comparative analysis of the goodwill impairments of over 5,000 companies (by industry), as well as the findings of a survey of Financial Executives International (FEI) members.
Now in its seventh year of publication, the 2015 U.S. Goodwill Impairment Study continues to examine general and industry goodwill impairment trends through December 2014, as well as reporting the 2015 results of the annual survey of FEI members.
This year’s edition of the study has been expanded and now includes 8,705 publicly-traded companies (compared to 5,153 in 2013) providing a more comprehensive summary of goodwill impairment in the U.S.